OTTAWA — New revelations about what Sen. Pamela Wallin considers to be her home are of “little consequence” to a Senate committee looking into her travel expenses, says the senior Conservative senator in charge of that investigation.

Wallin’s home is listed as Toronto in corporate filings for two different companies, and in records kept by one university with which she is associated, even though she was appointed to the Senate to represent Saskatchewan.

A 2010 corporate filing for Porter Airlines, on whose board she sits, along with filing from wealth management firm Gluskin Sheff & Associates dating back to 2006, where she is also on the board of directors, list Wallin’s place of residence as Toronto. According to reports in the Toronto Star and the CBC, Wallin resigned from Gluskin Sheff & Associates board last month.

Wallin is also listed as being from Toronto on the website of the Alberta Institute for American Studies. Wallin sits on the international advisory board for the University of Alberta institute.

Under the Constitution, senators are required to be residents of the province they represent, but the definitions around “residency” are a point of contention within the red chamber.

As well, Wallin was never asked to prove her main residence was in Saskatchewan to a Senate committee reviewing secondary housing claims, because she doesn’t keep a secondary residence in Ottawa or make expense claims for one. The majority of her living expenses of about $30,000 over the past three years have been spent on hotels in the nation’s capital.

“Senator Wallin does not have a secondary residence in Ottawa, therefore it is of little consequence to us,” said Sen. David Tkachuk, chairman of the Senate’s internal economy committee and a Saskatchewan senator, when informed about the corporate records. “There is nothing stopping a senator from having more than one residence as long as one of them is in Saskatchewan.”

Wallin owns a residence in Wadena, Sask., her hometown.

An unidentified man shields Sen. Pamela Wallin from media cameras as she arrives at the Senate entrance on Parliament Hill in Ottawa, Thursday, June 6, 2013.

Liberals in the Senate are preparing to have the upper chamber redefine what “residency” means as questions have been raised about several senators, including Mike Duffy, and whether they or others can be considered residents of the provinces they represent.

The Liberals, who make up the opposition in the Senate, will likely bring the question of official residency to the Senate in the fall once an audit into Wallin’s travel spending is made public. That discussion may clear up what independent Sen. Elaine McCoy described as “the elephant in the chamber” that has hung over the Senate since it started to investigate senators’ secondary housing expense claims.

The listing of Wallin’s home in Toronto in corporate filings and on a publicly accessible website raises some questions about her travel spending. According to a Senate source familiar with the review of her travel, auditors have focused on a high percentage of her travel between Ottawa and Toronto.

That travel pattern was flagged and tracked by Senate finance staff for about one year before a formal audit into her three-year $375,000 travel bill was launched late last year.

About $338,000 of her travel spending is for what the Senate calls “other travel” — which means all travel that isn’t directly between Ottawa and a senator’s home province. Wallin has said that she often flies to Toronto, then later to Saskatchewan, which requires her to bill that travel as “other” rather than “regular” because it is not a direct flight.

Since the start of the audit into her travel bill, Wallin has repaid the Senate about $38,000. That payment includes travel up to the end of May, a month beyond the original time frame that auditors were reviewing.

“The auditors themselves think that more than $38,000 will have to be paid back,” said a source who was not authorized to speak publicly about the audit.

The committee overseeing the review was told this week that the auditors’ final report on Wallin is not likely to be available before late summer. Frustrated with the delay in receiving the final report, senators on the internal economy committee have ordered the auditors from Deloitte to appear next week to explain themselves.

When Wallin took her Senate seat in January 2009, she was sworn in as a senator from Kuroki Beach, Sask., according to Senate journals.